Who does BRSR Core apply to?

BRSR Core assessment or assurance reaches the top 1,000 listed entities in FY2026-27. It is the assured subset of the wider Business Responsibility and Sustainability Report, so the numbers inside it have to carry an evidence trail an assurance provider can follow.

What is the CBAM definitive period?

The CBAM definitive period began on 1 January 2026. From that date embedded emissions carry a price at the EU border, so the emissions data behind a consignment became a commercial input rather than a reporting formality.

When is the first CBAM declaration due?

The first CBAM declaration is due on 30 September 2027, covering calendar-year 2026 imports. The data it relies on was generated in the year before it is filed, which is why exporters need consignment-level records in place well ahead of the deadline.

When is the first CCTS emissions report due?

The first annual CCTS emissions report is due to the Bureau of Energy Efficiency on 31 July 2026. It applies to roughly 490 obligated entities. Nine sectors are notified and seven of them carry binding targets; iron and steel and fertiliser are notified with targets still pending, so they carry no penalty exposure yet.

When does the SBTi Corporate Net-Zero Standard V2.0 take effect?

V2.0 was published in June 2026. Submissions against it open in Q1 2027, and it becomes mandatory on 1 February 2028. Until then V1.3.1 is the standard in force for validations, with 67 percent near-term and 90 percent long-term Scope 3 coverage.

When do SBTi V1.3.1 submissions close?

V1.x is accepted until 31 January 2028. From 1 February 2028 V2.0 is the only route to a validated target.

When does the EU Digital Battery Passport go live?

The EU Digital Battery Passport goes live on 18 February 2027. It covers EV, LMT and industrial batteries above 2 kWh, which pushes per-part carbon data collection down into OEM supply chains. The Article 7 carbon-footprint delegated act has not been adopted, so no compliant carbon footprint declaration can be filed today.

What is the India Climate Finance Taxonomy?

The India Climate Finance Taxonomy has been drafted but not yet notified, so it carries no date. The draft is facilitative: it sets out a common classification that lenders and issuers can use to label climate finance, rather than requiring every lender to classify its entire loan book.

COMPLIANCE 101

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Every deadline that matters, one page, dated. Miss one and it becomes a filing gap.

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Last verified: 16 September 2026. Sources cited on every row.

All India EU UAE Global BRSR Core CBAM CCTS SBTi CSRD

Date	Framework	Applies to	Action & penalty	Prep
30 Sep 2025	BRSR Core INDIA	Top 250 listed by market cap	BRSR Core FY 2024-25 filed with the annual report, with assessment or assurance Penalty: SEBI observation, re-filing	Get ready → SEBI circular 28 Mar 2025
31 Oct 2025	CBAM EU · INDIA EXPORTERS	EU importers of covered goods; Indian exporters supply data	CBAM Q3 2025 quarterly transitional report Penalty: EUR 10 to 50 per tonne unreported	Get ready → CBAM Implementing Regulation
31 Dec 2025	CBAM EU · INDIA EXPORTERS	EU importers of covered goods; Indian exporters supply data	End of CBAM transitional phase Penalty: Preparation gap into definitive phase	Get ready → Regulation (EU) 2023/956
1 Jan 2026	CBAM EU · INDIA EXPORTERS	EU importers of iron, steel, aluminium, cement, fertiliser, hydrogen, electricity	CBAM definitive period begins; certificate obligation live A 50 tonne cumulative net mass de minimis per importer per calendar year applies to cement, iron and steel, fertilisers and aluminium, not to electricity or hydrogen. From 2027 importers must hold certificates covering at least 50 percent of year-to-date embedded emissions at the end of each quarter. Penalty: Certificate surrender, default values without supplier data	Get ready → Regulation (EU) 2023/956
31 Jan 2026	CBAM EU · INDIA EXPORTERS	EU importers of covered goods; Indian exporters supply data	CBAM Q4 2025 report filed. Quarterly transitional reporting ends here and is not replaced Penalty: EUR 10 to 50 per tonne unreported	Get ready → CBAM Implementing Regulation
31 Mar 2026	CCTS INDIA	9 notified sectors; 7 carry binding targets (aluminium, cement, chlor-alkali, pulp & paper from Oct 2025; refining, petrochemicals, textiles from Jan 2026). Iron & steel and fertiliser are notified with targets pending	End of first year of first CCTS compliance cycle Penalty: INR 10,000 per tonne CO2e in excess of target, for the 7 sectors with targets only	Get ready → BEE, Ministry of Power CCTS notifications
30 May 2026	UAE Decree 11 UAE	Entities in scope of Federal Decree-Law 11 of 2024, in force 30 May 2025	First GHG report deadline as written. 30 May 2026 stands, no extension published Implementing regulations have not been issued. Penalty: AED 50,000 to AED 2,000,000, doubled for a repeat breach within two years	Get ready → Federal Decree-Law 11 of 2024
Week of 15 Jun 2026	CDP GLOBAL	All companies invited by investor CDP signatories	CDP 2026 corporate questionnaire opens One integrated corporate questionnaire since 2024, not separate Climate, Water and Forests instruments. Penalty: No 2026 score if not started in time	Get ready → CDP 2026 timeline
31 Jul 2026	CCTS INDIA	Roughly 490 obligated entities across the notified sectors	First annual emissions report to the Bureau of Energy Efficiency (passed) Baseline year FY 2023-24. Penalty: INR 10,000 per tonne CO2e in excess of target	Get ready → BEE, Ministry of Power CCTS notifications
16 Sep 2026	CDP GLOBAL	All companies invited by investor CDP signatories	CDP 2026 scoring deadline Penalty: No 2026 score; investor question on record	Get ready → CDP 2026 timeline
30 Sep 2026	BRSR Core INDIA	Top 500 listed by market cap	BRSR Core FY 2025-26 filed with the annual report, with assessment or assurance Value-chain ESG disclosure is voluntary for the top 250 from FY 2025-26. Penalty: SEBI observation, re-filing	Get ready → SEBI circular 28 Mar 2025
Week of 26 Oct 2026	CDP GLOBAL	All companies invited by investor CDP signatories	CDP 2026 final deadline, submissions after 16 September are not scored Penalty: Response on file, no 2026 score	Get ready → CDP 2026 timeline
1 Jan 2027	CSRD EU	EU undertakings with more than 1,000 employees and net turnover above EUR 450M. Both tests must be met	CSRD obligations apply for financial years starting on or after 1 January 2027 Listed SMEs are out of scope. Penalty: National-level sanction, restricted EU market access	Get ready → Directive (EU) 2026/470
1 Feb 2027	CBAM EU · INDIA EXPORTERS	Authorised CBAM declarants importing covered goods	CBAM certificate sales open Penalty: No certificates to surrender against 2026 imports	Get ready → Regulation (EU) 2023/956
18 Feb 2027	Battery Passport EU	LMT, EV and industrial battery makers/importers >2 kWh selling into EU	Digital Battery Passport becomes mandatory The Article 7 carbon-footprint delegated act has not been adopted, so no compliant carbon footprint declaration can be filed yet. Penalty: National sanctions, market exclusion, product recall	Get ready → Regulation (EU) 2023/1542, Article 77
19 Mar 2027	CSRD EU	EU Member States	Transposition deadline for Directive (EU) 2026/470; assurance standards due by 1 July 2027 Assurance stays at limited assurance. The step up to reasonable assurance did not survive. Penalty: National-level sanction on non-filers once transposed	Get ready → Directive (EU) 2026/470
31 Mar 2027	CCTS INDIA	9 notified sectors; 7 with binding targets	End of first CCTS compliance cycle (FY 2025-26 & FY 2026-27) Penalty: INR 10,000 per tonne CO2e in excess of target	Get ready → BEE, Ministry of Power CCTS notifications
30 Sep 2027	CBAM EU · INDIA EXPORTERS	Authorised CBAM declarants; Indian exporters supply consignment data	First CBAM declaration, covering calendar-year 2026 imports Penalty: Certificate surrender and charges on unreported embedded emissions	Get ready → Regulation (EU) 2023/956
30 Sep 2027	CCTS INDIA	9 notified sectors; 7 with binding targets	CCTS verification and compliance settlement follow the first cycle Penalty: INR 10,000 per tonne CO2e in excess of target	Get ready → BEE, Ministry of Power
30 Sep 2027	BRSR Core INDIA	Top 1,000 listed by market cap	BRSR Core FY 2026-27 filed with the annual report, with assessment or assurance Assessment or assurance of value-chain ESG disclosure is voluntary from FY 2026-27. Penalty: SEBI observation, re-filing	Get ready → SEBI circular 28 Mar 2025
31 May 2028	CSRD EU	In-scope EU undertakings (FY 2027 reporters)	First CSRD report under the revised scope, on FY 2027 data (typical calendar-year filer) Penalty: National-level sanction, restricted EU market access	Get ready → Directive (EU) 2026/470
31 May 2029	CSRD EU · NON-EU PARENTS	Non-EU parents with EUR 450M+ net EU turnover in each of the last two consecutive financial years, plus an EU subsidiary above EUR 200M or a branch above EUR 50M	CSRD non-EU parent regime first filing (FY 2028 data) Penalty: National-level sanction, restricted EU market access	Get ready → Directive (EU) 2026/470
Rolling	SBTi GLOBAL	Any company that has submitted an SBTi commitment letter	Validated target within 24 months of commitment V1.3.1 is the standard in force for validations today. V2.0 opens for submissions in Q1 2027, V1.x is accepted until 31 January 2028, V2.0 is mandatory from 1 February 2028. Penalty: Public "Removed" status on SBTi dashboard	Get ready → SBTi Corporate Net-Zero Standard V1.3.1
Rolling	ISSB GLOBAL	Any adopter jurisdiction (Australia, UK live; India, US TBD)	IFRS S1 / S2 disclosure alongside financial statements Penalty: Audit qualification per jurisdiction rules	Get ready → IFRS S1, S2 (June 2023)
Request	ISO 14067 GLOBAL	Any exporter asked for a product carbon footprint	CFP declaration issued to buyer Penalty: RFP loss	Get ready → ISO 14067:2018
Request	GHG PS GLOBAL	Any exporter asked for a GHG Protocol Product Standard number	Product number under GHG PS to buyer Penalty: RFP loss	Get ready → GHG Protocol Product Standard
Tender	EPD EU · MIDDLE EAST	Any manufacturer bidding into EPD-referencing tenders	Verified EPD published in an accredited programme Penalty: Tender exclusion	Get ready → ISO 14025, EN 15804

A note on dates. Every date is drawn from the primary source cited in the last column: Regulation (EU) 2023/956 and its implementing acts, Directive (EU) 2026/470, Regulation (EU) 2023/1542, SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42 of 28 March 2025 and the SEBI (LODR) Regulations, 2015, IFRS Foundation publications, BEE and Ministry of Power CCTS notifications, the SBTi Corporate Net-Zero Standard, the CDP 2026 timeline, and UAE Federal Decree-Law 11 of 2024. Last verified 16 September 2026. BRSR Core has no separate filing window. It is filed with the annual report under LODR Reg. 34, so the date shown is the practical annual report date for a 31 March year-end. CBAM transitional quarterly reporting ended with the Q4 2025 report filed on 31 January 2026 and was not replaced. What remains on a quarterly rhythm is the obligation to hold certificates covering at least 50 percent of year-to-date embedded emissions. The proposed extension of CBAM to downstream steel-intensive and aluminium-intensive goods was published on 17 December 2025 with a proposed application date of 1 January 2028. It is still in the ordinary legislative procedure and is not law, so it carries no row here. Some rows are "Rolling" (SBTi 24-month clock, ISSB per-adopter) or "Request" (ISO 14067, GHG Product Standard) or "Tender" (EPD). These carry no fixed date; the trigger is a commitment, a buyer request, or a tender opening. Refresh cadence: quarterly, or on any regulator notification that moves a date.